FARID EDUCATIONAL SOCIAL WELFARE AND CHARITABLE SOCIETY,NEW SHASTRI NAGAR vs. DEPUTY DIRECTOR OF INCOME TAX, CPC, BENGALURU

Bench: This Hon'Ble

condonation of delay in filing audit report in Form 10 B. The appellant will inform the Hon'ble Court about the decision of the CIT (Exemptions). 4. That the intimation under section 143(l)(a) of the Deputy Director of Income tax CPC dt. 13.06.2023 denying exemption ,is against the principles of natural justice

GOLDEN WINES, 2673 PHASE-1, BASANT AVENUE, DUGRI,LUDHIANA vs. NARESH KUMAR MEENA,ITO WARD 6(3), LUDHIANA,CURRENT JURISDICTIONAL A.O. ITO WARD 6(1), LUDHIANA, LUDHIANA

In the result, all these appeals are allowed for statistical purposes

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)

delay for filing the appeal may please, be condoned in interest of natural justice and oblige.” 5.8 Further, our reference

GOLDEN WINES, 2673 PHASE-1, BASANT AVENUE, DUGRI,LUDHIANA vs. NARESH KUMAR MEENA, ITO WARD6(3), LUDHIANA, CURRENT JURISDICTIONAL A,O, ITO WARD 6(1), LUDHIANA, LUDHIANA

In the result, all these appeals are allowed for statistical purposes

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)

delay for filing the appeal may please, be condoned in interest of natural justice and oblige.” 5.8 Further, our reference

GOLDEN WINES, 2673 PHASE-1, BASANT AVENUE, DUGRI,LUDHIANA vs. NARESH KUMAR MEENA, ITO WARD-6(3) LUDHIANA, CURRENT JURISDICTIONAL A.O. ITO WARD-6(1), LUDHIANA, LUDHIANA

In the result, all these appeals are allowed for statistical purposes

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)

delay for filing the appeal may please, be condoned in interest of natural justice and oblige.” 5.8 Further, our reference

GOLDEN WINES, 2673 PHASE-1, BASANT AVENUE, DUGRI,LUDHIANA vs. NARESH KUMAR MEENA, ITO WARD-6(3) LUDHIANA, CURRENT JURISDICTIONAL A.O. ITO WARD-6(1), LUDHIANA, LUDHIANA

In the result, all these appeals are allowed for statistical purposes

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)

delay for filing the appeal may please, be condoned in interest of natural justice and oblige.” 5.8 Further, our reference

SHRI SATISH SOIN,LUDHIANA vs. ACIT, CC-II, LUDHIANA

In the result, appeal of the assessee is allowed

Bench: Shri Rajpal Yadav & Shri Manoj Kumar Aggarwalआयकर अपील सं./ Ita No. 303/Chd/2019 "नधा"रण वष" / Assessment Year : 2012-13 Shri Satish Soin, बनाम The Acit, House No.31, Garden Enclave, Central Circle-2, Vs South City-Ii, Ludhiana. Ludhiana. "थायी लेखा सं./Pan /Tan No: Advps6254N अपीलाथ"/Appellant ""यथ"/Respondent "नधा"रती क" ओर से/Assessee By : Shri Ashwani Kumar & Ms. Muskan Garg, Cas राज"व क" ओर से/ Revenue By : Smt. Kusum Bansal, Cit Dr तार"ख/Date Of Hearing : 26.05.2025 उदघोषणा क" तार"ख/Date Of Pronouncement : 23.07.2025 Hybrid Hearing आदेश/Order Per Rajpal Yadav, Vp

nature which do not call for recording of any specific finding. 3. In Ground No.2, assessee has pleaded that ld. CIT (Appeals) has erred in confirming the addition of Rs.94,59,870/- by disbelieving the claim of the assessee regarding exemption u/s 10(38) on account of Long Term Capital Gain. 4. Though there is a delay in the appeal

INCOME TAX OFFICER,WARD-1, MANDI GOBINDGARH, HQ SIRHIND vs. PARTAP INDUSTRIES LIMITED, RAJPURA

In the result the appeal of the Revenue is dismissed

Bench: Dr Krinwant Sahay & Shri Paresh M. Joshiआयकर अपील सं./ Ita No. 464/Chd/2023 "नधा"रण वष" / Assessment Year: 2018-19 The Ito, Vs. Partap Industries Limited, बनाम Rajpura Ward-1, New Libra Kothi, Mandi Gobindgarh Railway Road, Sirhind Hq. Sirhind, 140406 "थायी लेखा सं./Pan No: Aabcp0384Q अपीलाथ"/ Appellant ""यथ"/ Repsondent

justice would be met if we exercise discretion and condone the delay in filing the appeal. For such reason, the application is allowed and the delay in filing the appeal is condoned.” 7. In the instant case, we find that the matter is on a different footing. The matter is not about examining any question of law and rather

THE KOTLA BHARI MILK PRODUCERS SOCIETY LTD.,KHANNA vs. ITO, KHANNA, KHANNA

In the result, appeal of the Assessee is dismissed

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

natural justice, and pointed out contradictions within the intimation order itself. The appeal was filed with a delay of 3350 days, attributed to inadequate legal advice, and supported by an affidavit. However, the appeal was dismissed by the appellate authority on the ground of being time-barred, rejecting the request for condonation

M/S LITTLE KANHAYA KNITWEARS,LUDHIANA vs. DCIT, CC-3, LUDHIANA

In the result, appeal of Assessee is allowed for statistical purposes

Bench: Shri Vikram Singh Yadav & Shri Paresh M. Joshiआयकर अपील सं./ Ita No. 724/Chd/2022 "नधा"रण वष" / Assessment Year: 2018019 M/S Little Kanhya Vs. The Dcit बनाम Central Circle-3, Knitwears, Ludhiana Ram Gali, Madhpuri-1, Ludhiana 141008 "थायी लेखा सं./Pan No: Aaefl0415E अपीलाथ"/ Assessee ""यथ"/ Repsondent ( Physical Hearing ) "नधा"रती क" ओर से/Assessee By : Shri Parikshit Aggarwal, Ca राज"व क" ओर से/ Revenue By : Shri Vivek Vardhan, Jcit Sr. Dr सुनवाई क" तार"ख/Date Of Hearing : 30.12.2024 उदघोषणा क" तार"ख/Date Of Pronouncement : 21.01.2024 आदेश/Order

condonable or not, till further orders. 2. That the Learned Commissioner of Income Tax (Appeals)-5, Ludhiana has erred in passing the order which is illegal, against law and facts of the case as well and against the principles of natural justice. So the impugned order is liable to be quashed. Therefore, order passed by Learned Commissioner of Income

JYOTI SHARMA,PINJORE vs. INCOME TAX OFFICER, WARD - 2,, PANCHKULA

In the result, appeal of the assessee is allowed for statistical purposes

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member)

natural justice, the Ld. CIT(A) has held that there was sufficient cause for the delayed filing of the appeal and delay was condoned

IDREAM SOCIAL EDTECH FOUNDATION,PANCHKULA vs. CIT(E), CHANDIGARH

In the result, both appeals of the assessee are allowed

Bench: SHRI A.D.JAIN (Vice President), SHRI VIKRAM SINGH YADAV (Accountant Member)

natural justice, the matter deserve to remanded back for de novo hearing on merits and providing opportunity of hearing to the appellant. 3. At the outset, it is noted that there is a delay of 272 days in filing the appeal before this Tribunal against the ITA 808 & 809/CHD/2023 A.Y.2021-22 & 2024-25 3 order passed by the Commissioner of Income

IDREAM SOCIAL EDTECH FOUNDATION,PANCHKULA vs. CIT(E), CHANDIGARH

In the result, both appeals of the assessee are allowed

Bench: SHRI A.D.JAIN (Vice President), SHRI VIKRAM SINGH YADAV (Accountant Member)

natural justice, the matter deserve to remanded back for de novo hearing on merits and providing opportunity of hearing to the appellant. 3. At the outset, it is noted that there is a delay of 272 days in filing the appeal before this Tribunal against the ITA 808 & 809/CHD/2023 A.Y.2021-22 & 2024-25 3 order passed by the Commissioner of Income

INCOME TAX OFFICER , PATIALA vs. SH. SEWA SINGH, PATIALA

In the result the appeal of the Revenue is dismissed

Bench: Dr Krinwant Sahay & Shri Paresh M. Joshiआयकर अपील सं./ Ita No. 696/Chd/2023 "नधा"रण वष" / Assessment Year: 2018-19 The Ito, Vs. Shri Sewa Singh, बनाम H. No. B-27,Focal Point, Patiala Patiala 147001 "थायी लेखा सं./Pan No: Abjpj5347B अपीलाथ"/ Appellant ""यथ"/ Repsondent ( Virtual Hearing ) "नधा"रती क" ओर से/Assessee By : None राज"व क" ओर से/ Revenue By : Shri Rahul Sohu, Jcit, Sr. Dr सुनवाई क" तार"ख/Date Of Hearing : 02.07.2024 उदघोषणा क" तार"ख/Date Of Pronouncement : 02 .07.2024 आदेश/Order

justice would be met if we exercise discretion and condone the delay in filing the appeal. For such reason, the application is allowed and the delay in filing the appeal is condoned.” 7. In the instant case, we find that the matter is on a different footing. The matter is not about examining any question of law and rather

INCOME TAX OFFICER, WARD-5, PATIALA vs. SH. MOHAR SINGH, PATIALA

In the result the appeal of the Revenue is dismissed

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)

justice would be met if we exercise discretion and condone the delay in filing the appeal. For such reason, the application is allowed and the delay in filing the appeal is condoned.” 7. In the instant case, we find that the matter is on a different footing. The matter is not about examining any question of law and rather

INCOME TAX OFFICER, PATIALA vs. GURMEET SINGH PANDHER, PATIALA

In the result the appeal of the Revenue is dismissed

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)

justice would be met if we exercise discretion and condone the delay in filing the appeal. For such reason, the application is allowed and the delay in filing the appeal is condoned.” 7. In the instant case, we find that the matter is on a different footing. The matter is not about examining any question of law and rather

INCOME TAX OFFICER, PATIALA vs. KULWARAN SINGH, PATIALA

In the result the appeal of the Revenue is dismissed

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)

justice would be met if we exercise discretion and condone the delay in filing the appeal. For such reason, the application is allowed and the delay in filing the appeal is condoned.” 7. In the instant case, we find that the matter is on a different footing. The matter is not about examining any question of law and rather

AMAR SINGH VILLAGE DARBA KALAN, SIRSA HARYANA,SIRSA vs. INCOME TAX OFFICER, WARD-1, SIRSA

In the result, the appeal is allowed for statistical purposes

Bench: The Cit(A) & Without Giving Any Further Opportunity, The Ld. Cit(A) Has Erred In Dismissing The Appeal Of The Assessee On Technical Ground I.E. On Account Of Delay In Filing The Appeal Which Is Not Proper. 2. That The Ld. Cit(A) Has Failed To Appreciate That The Assessee Being Illiterate Not Conversant With The Email Facility And, As Such, He Was Handicapped In Not Filing The Appeal Within Time

natural justice, the delay in filing the appeal may be condoned and the matter may be restored to the file

SH. JATINDER KAURA (DECEASED) THROUGH L/H SMT. DIMPLE KAURA,RAIKOT, LUDHIANA vs. INCOME TAX OFFICER, WARD-1, JAGRAON

In the result, appeal of the assessee is allowed

Bench: Shri Rajpal Yadavआयकर अपील सं./ Ita No. 1394/Chd/2025 "नधा"रण वष" / Assessment Year: 2017-18 Shri Jatinder Kaura The Ito, (Through L/H Smt. Dimple Kaura, Vs Ward-1, House No. 338, New Green City, Jagraon. Raikot, Distt. Ludhiana. "थायी लेखा सं./Pan No: Agwpk6095P अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Shri Kuldeep Singh, Itp & Shri Mps Malhotra, Itp Revenue By : Shri Vivek Vardhan, Addl. Cit Sr.Dr Date Of Hearing : 22.01.2026 Date Of Pronouncement : 28.01.2026

nature , nothing survived in it after his death. After the death, I have furnished the death certificate of my husband to the concerned bank and requested them to close the account . Since there was no transaction in the bank a/c No. 4605201000031 this account become dormant and was closed by the banker. The statement of this bank account

JATINDER NATH,LUDHIANA vs. INCOME TAX OFFICER, WARD-6(4), LUDHIANA, LUDHIANA

In the result, both appeals are allowed for statistical

Bench: Shri Rajpal Yadav & Shri Krinwant Sahay

justice vide Shakuntala Devi lain Vs. Kuntal Kumari [AIR 1969 SC 575] and State of West Bengal Vs. The Administrator, Howrah Municipality [AIR 1972 SC 749]. It must be remembered that in every case of delay there can be some lapse on the part of the litigant concerned. That alone is not enough to turn down his plea